New Mexico Statutes
Article 36 - Valuation of Property
Section 7-36-13 - Repealed.

Repeals. — Laws 1993, ch. 8, § 2 repealed 7-36-13 NMSA 1978, as enacted by Laws 1973, ch. 9, § 1, relating to exemption from property tax, private railroad cars, the earnings of which are subject to taxation under provisions of Section § 7-11-3 NMSA 1978, effective June 18, 1993. For provisions of former section, see the 1992 NMSA 1978 on NMOneSource.com.

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Structure New Mexico Statutes

New Mexico Statutes

Chapter 7 - Taxation

Article 36 - Valuation of Property

Section 7-36-1 - Provisions for valuation of property; applicability.

Section 7-36-2 - Allocation of responsibility for valuation and determining classification of property for property taxation purposes; county assessor and department.

Section 7-36-2.1 - Classification of property.

Section 7-36-3 - Industrial revenue bond, pollution control bond, economic development bond and regional air center special economic district bond project property; health-related equipment; tax status.

Section 7-36-3.1 - Metropolitan redevelopment property; tax status of lessee's interests.

Section 7-36-3.2 - Enterprise zone property; tax status of lessee's interests.

Section 7-36-4 - Fractional property interests; definitions; taxation and valuation of fractional interests.

Section 7-36-5 - Repealed.

Section 7-36-6 - Repealed.

Section 7-36-7 - Property subject to valuation for property taxation purposes.

Section 7-36-8 - Tangible personal property exempt from property tax; exceptions.

Section 7-36-9 - Repealed.

Section 7-36-10 - Repealed.

Section 7-36-12 - Repealed.

Section 7-36-13 - Repealed.

Section 7-36-14 - Taxable situs; allocation of value of property.

Section 7-36-15 - Methods of valuation for property taxation purposes; general provisions.

Section 7-36-16 - Responsibility of county assessors to determine and maintain current and correct values of property.

Section 7-36-17 - Repealed.

Section 7-36-18 - Collection and publication of property valuation data.

Section 7-36-19 - Valuation of major industrial and commercial properties; specialists' services furnished to county assessor by department.

Section 7-36-20 - Special method of valuation; land used primarily for agricultural purposes.

Section 7-36-21 - Special method of valuation; livestock.

Section 7-36-21.1 - Repealed.

Section 7-36-21.2 - Limitation on increases in valuation of residential property.

Section 7-36-21.3 - Limitation on increase in value for single-family dwellings occupied by low-income owners who are sixty-five years of age or older or disabled; requirements; penalties.

Section 7-36-22 - Mineral property; definitions and classifications for valuation purposes.

Section 7-36-23 - Special method of valuation; mineral property and property used in connection with mineral property; exception for potash and uranium mineral property and property used in connection with potash and uranium mineral property.

Section 7-36-24 - Special method of valuation; mineral property and property used in connection with mineral property when the primary production from the mineral property is potash.

Section 7-36-25 - Special method of valuation; mineral property and property used in connection with mineral property when the primary production from the mineral property is uranium.

Section 7-36-26 - Special method of valuation; manufactured homes.

Section 7-36-27 - Special method of valuation; pipelines, tanks, sales meters and plants used in the processing, gathering, transmission, storage, measurement or distribution of oil, natural gas, carbon dioxide or liquid hydrocarbons.

Section 7-36-28 - Special method of valuation; pipelines, tanks, collection systems, meters, plants and hydrants used in the collection, transmission, storage, treatment, discharge, measurement or distribution of water or wastewater.

Section 7-36-29 - Special method of valuation; property used for the generation, transmission or distribution of electric power or energy.

Section 7-36-30 - Special methods of valuation; property that is part of a communications system.

Section 7-36-31 - Special method of valuation; operating railroad property.

Section 7-36-32 - Special method of valuation; commercial aircraft.

Section 7-36-33 - Special method of valuation; certain industrial and commercial personal property.